Excise Act, 2001 (S.C. 2002, c. 22)
Full Document:
Act current to 2012-05-02 and last amended on 2011-06-26. Previous Versions
SCHEDULE 3
(Sections 53, 54 and 56)
RATES OF SPECIAL DUTIES ON CERTAIN MANUFACTURED TOBACCO
1. Special duty on imported manufactured tobacco:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.075 per stick, in the case of tobacco sticks; and
(c) $2.50 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
2. Special duty on traveller’s tobacco:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.075 per stick, in the case of tobacco sticks; and
(c) $2.50 per 50 grams or fraction of 50 grams contained in any package, in the case of manufactured tobacco other than cigarettes or tobacco sticks.
3. Special duty on unstamped tobacco products:
(a) $0.075 per cigarette, in the case of cigarettes;
(b) $0.075 per stick, in the case of tobacco sticks; and
(c) $50.00 per kilogram, in the case of tobacco products other than cigarettes or tobacco sticks.
4. Special duty on stamped tobacco products:
(a) $0.095724 per cigarette, in the case of cigarettes;
(b) $0.095724 per stick, in the case of tobacco sticks; and
(c) $2.3001 per 50 grams or fraction of 50 grams contained in any package, in the case of tobacco products other than cigarettes or tobacco sticks.
- 2002, c. 22, Sch. 3;
- 2003, c. 15, ss. 51 to 54;
- 2008, c. 28, ss. 65 to 68.